颁布日期：19860929 　实施日期：19861001 　颁布单位：国务院

　　September 29， 1986

　　The State Council hereby approves the following amendment¹ to the Interim² Provisions of the Ministry³ of Finance of the People's Republic of China concerning the Imposition of Consolidated⁴ Industrial and Commercial Tax and Enterprise Income Tax on the Resident Representative Offices of Foreign Enterprises： The provisions in Article 4 which read， “tax shall …… be calculated and determined⁵ on the basis of an appraised⁶ and specified⁷ rate of profit， provisionally determined to be 15% of the amount of business revenue”， shall be amended⁸ as follows： “tax shall …… be calculated and determined on the basis of an appraised and specified rate of profit， provisionally determined to be 10% of the amount of business revenue”。 The aforesaid amendment shall be announced by your Ministry， and the amendment shall enter into force as of October 1， 1986.

　　Attachment⁹：

　　Circular of the Ministry of Finance Concerning the Reduction of the Appraised and Specified Rate of Profit for Taxation¹⁰ on the Resident Representative Offices of Foreign Enterprises

　　With the approval of the State Council， this Ministry promulgated¹¹， on May 15， 1985， Interim Provisions Concerning the Imposition of Consolidated Industrial and Commercial Tax and Enterprise Income Tax on the Resident Representative Offices of Foreign Enterprises， and Article 4 of these Provisions stipulates¹² “in respect of the assessment¹³ of enterprise income tax， except for those cases in which accurate cost and expense vouchers¹⁴ can be provided and where the correct amount of tax can be calculated， tax shall， in accordance with the provisions of Article 24 of the Rules for the Implementation¹⁵ of the Income Tax Law of the People's Republic of China for Foreign Enterprises， be calculated and determined on the basis of an appraised and specified rate of profit， provisionally determined to be 15% of the amount of business revenue.” in order to further encourage the aforesaid representative offices to expand business operations， and in consideration of the actual condition of the differences in profit rates between the representative offices， it is decided¹⁶， with the approval of the State Council， to reduce， for the benefit of the resident representative offices， the appraised and specified rate of profit from 15% to 10%.

　　This Provision shall enter into force as of October 1，1986